Accounting standards convergence dynamics : international evidence from club convergence and clustering
Year of publication: |
2014
|
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Authors: | Apergēs, Nikolaos ; Christou, Christina ; Hassapis, Christis |
Published in: |
Accounting research journal. - Bingley : Emerald, ISSN 1030-9616, ZDB-ID 2193040-5. - Vol. 27.2014, 3, p. 226-248
|
Subject: | IFRS | Convergence | Club convergence methodology | Global firms | Wirtschaftliche Konvergenz | Economic convergence | Welt | World | Vergleich | Comparison | Bilanzierungsgrundsätze | Accounting standards | Multinationales Unternehmen | Transnational corporation |
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